Civic Intelligence

Benevolent & Protective Order Of

990 • Fiscal year 2023 • EIN 91-0142850

Apr 01, 2022 to Mar 31, 2023 • Filed on Jun 19, 2023

PO Box 11008Tacoma, WA 98411-0015

(253) 272-1117

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

36th percentile

0.01x

Higher debt load relative to assets than 36% of similar nonprofits.

2023 filings • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

55th percentile

0.15x

Higher debt load relative to revenue than 55% of similar nonprofits.

2023 filings • $5M-$10M nonprofits • Source year 2023

Net Margin

18th percentile

-28%

Higher net margin than 18% of similar nonprofits.

2023 filings • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

32nd percentile

$0

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • $5M-$10M nonprofits • Source year 2023

Asset Growth

17th percentile

-4.8%

Faster asset growth than 17% of similar nonprofits.

2023 filings • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

13th percentile

-36%

Faster revenue growth than 13% of similar nonprofits.

2023 filings • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Down

$9,508,398

Down $474,638 (-4.8%) from 2022

Net Assets

Down

$9,411,487

Down $469,226 (-4.7%) from 2022

Liabilities

Down

$96,911

Down $5,412 (-5.3%) from 2022

Revenue

Down

$650,263

Down $361,710 (-36%) from 2022

Expenses

Down

$835,566

Down $53,134 (-6.0%) from 2022

Net Income

Down

-$185,303

Down $308,576 (-250%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$15M$10M$5.0M$0Assets 2012: $3,022,333Liabilities 2012: $638,160Net Assets 2012: $2,384,1732012Assets 2013: $15,456,829Liabilities 2013: $2,886,669Net Assets 2013: $12,570,1602013Assets 2014: $12,860,135Liabilities 2014: $404,455Net Assets 2014: $12,455,6802014Assets 2015: $12,262,358Liabilities 2015: $705,005Net Assets 2015: $11,557,3532015Assets 2016: $11,548,028Liabilities 2016: $366,013Net Assets 2016: $11,182,0152016Assets 2017: $11,032,077Liabilities 2017: $423,925Net Assets 2017: $10,608,1522017Assets 2018: $10,408,658Liabilities 2018: $189,378Net Assets 2018: $10,219,2802018Assets 2019: $9,920,595Liabilities 2019: $233,819Net Assets 2019: $9,686,7762019Assets 2020: $9,629,298Liabilities 2020: $265,425Net Assets 2020: $9,363,8732020Assets 2021: $9,973,261Liabilities 2021: $118,770Net Assets 2021: $9,854,4912021Assets 2022: $9,983,036Liabilities 2022: $102,323Net Assets 2022: $9,880,7132022Assets 2023: $9,508,398Liabilities 2023: $96,911Net Assets 2023: $9,411,4872023Assets 2024: $9,476,741Liabilities 2024: $113,289Net Assets 2024: $9,363,4522024Assets 2025: $9,334,361Liabilities 2025: $153,839Net Assets 2025: $9,180,5222025

Highlighted filing

2023

Assets$9,508,398
Liabilities$96,911
Net Assets$9,411,487

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2012: $1,045,864Expenses 2012: $1,049,341Net Income 2012: -$3,4772012Revenue 2013: $11,039,709Expenses 2013: $853,722Net Income 2013: $10,185,9872013Revenue 2014: $362,688Expenses 2014: $1,216,470Net Income 2014: -$853,7822014Revenue 2015: $396,470Expenses 2015: $1,304,933Net Income 2015: -$908,4632015Revenue 2016: $598,722Expenses 2016: $1,292,166Net Income 2016: -$693,4442016Revenue 2017: $505,119Expenses 2017: $1,070,993Net Income 2017: -$565,8742017Revenue 2018: $656,754Expenses 2018: $1,200,164Net Income 2018: -$543,4102018Revenue 2019: $679,580Expenses 2019: $1,119,836Net Income 2019: -$440,2562019Revenue 2020: $1,204,376Expenses 2020: $1,163,573Net Income 2020: $40,8032020Revenue 2021: $541,820Expenses 2021: $797,685Net Income 2021: -$255,8652021Revenue 2022: $1,011,973Expenses 2022: $888,700Net Income 2022: $123,2732022Revenue 2023: $650,263Expenses 2023: $835,566Net Income 2023: -$185,3032023Revenue 2024: $504,154Expenses 2024: $775,990Net Income 2024: -$271,8362024Revenue 2025: $529,841Expenses 2025: $778,614Net Income 2025: -$248,7732025

Highlighted filing

2023

Revenue$650,263
Expenses$835,566
Net Income-$185,303
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Jun 19, 2023
Return Version
2022v5.0
Gross Receipts
$705,546
Mission and Program Overview

Mission

The organization's mission is to provide fraternal benefits to members and promote civic and charitable support.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,432,042$6,204,147▼ $227,895
Investments in Publicly Traded Securities$2,914,440$2,809,521▼ $104,919
Savings and Temporary Cash Investments$394,703$306,178▼ $88,525
Investments Other Securities$123,639$123,639→ $0
Cash and Non-Interest-Bearing Accounts$138,353$71,945▼ $66,408
Inventories for Sale or Use$5,120$5,650▲ $530
Prepaid Expenses and Deferred Charges$572--
Accounts Receivable$-25,833$-12,682▲ $13,151
Total Assets$9,983,036$9,508,398▼ $474,638
Liabilities
Deferred Revenue$95,391$90,277▼ $5,114
Other Liabilities$6,356$3,337▼ $3,019
Accounts Payable and Accrued Expenses$576$3,297▲ $2,721
Total Liabilities$102,323$96,911▼ $5,412
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,558,448$7,164,826▼ $393,622
Net Assets With Donor Restrictions$2,322,265$2,246,661▼ $75,604
Total Net Assets Fund Balance$9,880,713$9,411,487▼ $469,226
Total Liabilities and Net Assets / Fund Balance$9,983,036$9,508,398▼ $474,638

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,901,374$2,647,600$8,548,974
Equipment$158,504$2,017,551$2,176,055
Land$144,269-$144,269
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gilbert MendozaTrustee
Greg LancasterTrustee
Julie WilsonTrustee
Paul ChristelTrustee
Sheri HayesTrustee
James KragerExalted Rule
Melody KennedyLeading Knig
David GlennLecturing Kn
Michael CoxLoyal Knight
Lee FrankieSecretary
Micahel MarshallTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$139,418
Program Service Revenue
$32,219
Investment Income
$28,364
Other Revenue
$450,262
All Other Contributions
$8,366
Change in Net Assets
$-185,303
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$604,800
Salaries, Compensation, and Employee Benefits$206,642
Grants and Similar Amounts Paid$24,124
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$267,801
Occupancy---$183,541
Other Salaries and Wages---$171,765
All Other Expenses---$57,392
Insurance---$32,330
Other Employee Benefits---$18,898
Grants to Domestic Individuals---$18,124
Payroll Taxes---$15,979
Other Expenses---$7,112
Grants to Domestic Orgs---$6,000
Office Expenses---$5,865
Total Functional Expenses$0$0$0$835,566
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$63,609
Gaming Direct Expenses$46,266
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other$1,935
Accrued Taxes$1,402
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The lodge is organized as a nonprofit corporation with members

Form 990, Page 6, Part VI, Line 7A

Members nominate and elect board members and officers annually or as vacancies arise.

Form 990, Page 6, Part VI, Line 7B

Any major purchases or agreements such as leases must be approved by members

Form 990, Page 6, Part VI, Line 11B

A copy of the form 990 is provided electronically to all board members for their review and approval prior to filing of the return.

Form 990, Page 6, Part VI, Line 12C

Audit committee discusses and determines a plan of action when confilcts of interest are identified

Form 990, Page 6, Part VI, Line 15B

The governing body approves compensation for officers based on allowed compensation under the elks usa audit and accounting manual.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request at the lodge facility during normal business hours.

Filing and Contact Details

Filer

Filer Name
Benevolent & Protective Order of
EIN
91-0142850
Address
PO BOX 11008, TACOMA, WA 98411-0015

Signing Officer

Name
James Krager
Title
Exalted Ruler
Phone
2532721117
Signed
2023-06-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Krager
Formed
1891
Legal Domicile
Wa
Voting Board Members
11
Independent Board Members
11
Employees
12
Volunteers
168

Preparer

Firm
Lentz & Associates Inc
Address
2509 CEDARWOOD AVE STE 3, BELLINGHAM, WA 98225-1400
Preparer
Roy Lentz
Phone
3607342172
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers assist with lodge activities, setting up, operating and clean up for special events such as those held for charitable purposes and awarding scholarships.

Form 990, Part XI, Line 9

Decrease in restricted funds -75,604

Raw XML AppendixShowing 400 of 432 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/EquipmentGrp/DepreciationAmt02017551
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE LODGE MAINTAINS THE BOOKS AND RECORDS FOR THE CHARITABLE ACTIVITIES AND MONITORS HOW FUNDS ARE DISBURSED. SCHOLORSHIP FUNDS ARE PAID DIRECTLY TO THE EDUCATIONAL INSTITUTION THE STUDENT ATTENDS ON BEHALF OF THE STUDENT.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS ASSIST WITH LODGE ACTIVITIES, SETTING UP, OPERATING AND CLEAN UP FOR SPECIAL EVENTS SUCH AS THOSE HELD FOR CHARITABLE PURPOSES AND AWARDING SCHOLARSHIPS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE LODGE IS ORGANIZED AS A NONPROFIT CORPORATION WITH MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS NOMINATE AND ELECT BOARD MEMBERS AND OFFICERS ANNUALLY OR AS VACANCIES ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANY MAJOR PURCHASES OR AGREEMENTS SUCH AS LEASES MUST BE APPROVED BY MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A COPY OF THE FORM 990 IS PROVIDED ELECTRONICALLY TO ALL BOARD MEMBERS FOR THEIR REVIEW AND APPROVAL PRIOR TO FILING OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AUDIT COMMITTEE DISCUSSES AND DETERMINES A PLAN OF ACTION WHEN CONFILCTS OF INTEREST ARE IDENTIFIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING BODY APPROVES COMPENSATION FOR OFFICERS BASED ON ALLOWED COMPENSATION UNDER THE ELKS USA AUDIT AND ACCOUNTING MANUAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE LODGE FACILITY DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8DECREASE IN RESTRICTED FUNDS -75,604
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0910630176
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct01.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0GOLF
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0ELKS-ALLENMORE INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt0394159
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt0270000
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IRS990ScheduleR/PaidEmployeesSharingInd0false
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt09508398
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0139418
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt0102323
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IRS990/TotalProgramServiceRevenueAmt032219
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0510845
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0650263
IRS990/TotalVolunteersCnt0168
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt09983036
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IRS990/TransactionWithControlEntInd0true
IRS990/TypeOfOrganizationCorpInd0X
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$9.33$0.15$9.18$0.53$0.78$0.25
2024Detailed filing. Detailed filing data is available for this year.$9.48$0.11$9.36$0.50$0.78$0.27
2023Detailed filing. Detailed filing data is available for this year.$9.51$0.10$9.41$0.65$0.84$0.19
2022Detailed filing. Detailed filing data is available for this year.$9.98$0.10$9.88$1.01$0.89$0.12
2021Detailed filing. Detailed filing data is available for this year.$9.97$0.12$9.85$0.54$0.80$0.26
2020Detailed filing. Detailed filing data is available for this year.$9.63$0.27$9.36$1.20$1.16$0.04
2019Detailed filing. Detailed filing data is available for this year.$9.92$0.23$9.69$0.68$1.12$0.44
2018Detailed filing. Detailed filing data is available for this year.$10.4$0.19$10.2$0.66$1.20$0.54
2017Detailed filing. Detailed filing data is available for this year.$11.0$0.42$10.6$0.51$1.07$0.57
2016Detailed filing. Detailed filing data is available for this year.$11.5$0.37$11.2$0.60$1.29$0.69
2015Summary only. Only limited summary data is available for this year.$12.3$0.71$11.6$0.40$1.30$0.91
2014Summary only. Only limited summary data is available for this year.$12.9$0.40$12.5$0.36$1.22$0.85
2013Summary only. Only limited summary data is available for this year.$15.5$2.89$12.6$11.0$0.85$10.2
2012Summary only. Only limited summary data is available for this year.$3.02$0.64$2.38$1.05$1.05$0.00